﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-12-03T14:24:02-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>510288116</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MITTEN &amp; WINTERS LLP CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 492</AddressLine1Txt>
        <CityNm>DOVER</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
        <ZIPCd>199030492</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>464645525</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OPERATION SEAS THE DAY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OPER</BusinessNameControlTxt>
      <PhoneNum>4848325631</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 811</AddressLine1Txt>
        <CityNm>BETHANY BEACH</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
        <ZIPCd>199300811</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CAREY VERGER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4848325631</PhoneNum>
      <SignatureDt>2025-12-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOAN M WINTERS</PreparerPersonNm>
      <PTIN>P01404177</PTIN>
      <PhoneNum>3027366100</PhoneNum>
      <PreparationDt>2025-12-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.OPERATIONSEASTHEDAY.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>59803</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>50604</ContributionsGiftsGrantsEtcAmt>
      <GrossSalesOfInventoryAmt>9199</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>15266</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-6067</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>44537</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>23633</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1000</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2700</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>468</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>18212</OtherExpensesTotalAmt>
      <TotalExpensesAmt>46013</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1476</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>50021</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>48545</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>50021</BOYAmt>
        <EOYAmt>48545</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>50021</BOYAmt>
        <EOYAmt>48545</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>50021</BOYAmt>
        <EOYAmt>48545</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SUPPORT WOUNDED ACTIVE-DUTY AND VETERAN MILITARY SERVICE MEMBERS AND THEIR FAMILIES THROUGH VARIOUS ACTIVITIES INCLUDING BUT NOT LIMITED TO; ORGANIZING DONATED LOCAL BEACH HOMES AND FACILITATING AN ANNUAL "BEACH WEEK- AND OTHER EVENTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE A BEACH HOUSE FOR ONE WEEK INCLUDING MEALS, TRANSPORTATION, SUPPLIES, GIFT CARDS, A BANQUET, AND VARIOUS ACTIVITIES TO BOTH WOUNDED MILITARY SERVICE MEMBERS/VETERAN SERVICE MEMBERS AND THEIR FAMILIES. DURING THE WEEK OF SEPTEMBER 1, 2025 THE ORGANIZATION PROVIDED THE USE OF 25 BEACH HOMES WITH AN ESTIMATED RENTAL VALUE OF 62,500 TO BOTH WOUNDED MILITARY SERVICE MEMBERS/VETERAN SERVICE MEMBERS AND THEIR FAMILIES. LOCAL BUSINESSES PROVIDED GIFT CERTIFICATES TO EACH FAMILY, AS WELL.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>23633</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>37762</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>37762</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LIZBETH JOHNS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAREY VERGER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TROY PEZZUTO</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBRA COBB</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COLEEN KELLNER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM SCOTT</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS RENDA</PersonNm>
        <TitleTxt>BOARD CHAIRP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID BRADLEY</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONALD DEGIDIO</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>CAREY VERGER</PersonNm>
        <USAddress>
          <AddressLine1Txt>49 DAISY AVENUE</AddressLine1Txt>
          <CityNm>OCEAN VIEW</CityNm>
          <StateAbbreviationCd>DE</StateAbbreviationCd>
          <ZIPCd>19970</ZIPCd>
        </USAddress>
        <PhoneNum>4848325631</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>4028</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44595</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>62149</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>52141</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50604</CurrentTaxYearAmt>
        <TotalAmt>213517</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>4028</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44595</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>62149</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>52141</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50604</CurrentTaxYearAmt>
        <TotalAmt>213517</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>213517</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>691</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7118</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10374</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6389</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9199</CurrentTaxYearAmt>
        <TotalAmt>33771</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>247288</TotalSupportAmt>
      <PublicSupportCY170Pct>0.86340</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.87810</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>SALE OF INVENTORY 33,771</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NONCASH CONTRIBUTION: 13,868 DESCRIPTION OF PROPERTY: ACTIVITIES/BANQ NONCASH CONTRIBUTION: 9,765 DESCRIPTION OF PROPERTY: GIFT CARDS/SUPP</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 693 DUES - CHAMBER OF COMMERCE 200 DONATION TO VOLUNTEER GROUP 250 OFFICE 4,551 INSURANCE 1,882 SUPPLIES 7,306 VOLUNTEERS BANQUET 2,110 CLEANING 1,220 TOTAL 18,212</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>TRAILER 2,758 2,758 LESS ACCUMULATED DEPRECIATION 2,758 2,758 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SUPPORT WOUNDED ACTIVE-DUTY AND VETERAN MILITARY SERVICE MEMBERS AND THEIR FAMILIES THROUGH VARIOUS ACTIVITIES INCLUDING BUT NOT LIMITED TO; ORGANIZING DONATED LOCAL BEACH HOMES AND FACILITATING AN ANNUAL "BEACH WEEK- AND OTHER EVENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE A BEACH HOUSE FOR ONE WEEK INCLUDING MEALS, TRANSPORTATION, SUPPLIES, GIFT CARDS, A BANQUET, AND VARIOUS ACTIVITIES TO BOTH WOUNDED MILITARY SERVICE MEMBERS/VETERAN SERVICE MEMBERS AND THEIR FAMILIES. DURING THE WEEK OF SEPTEMBER 1, 2025 THE ORGANIZATION PROVIDED THE USE OF 25 BEACH HOMES WITH AN ESTIMATED RENTAL VALUE OF 62,500 TO BOTH WOUNDED MILITARY SERVICE MEMBERS/VETERAN SERVICE MEMBERS AND THEIR FAMILIES. LOCAL BUSINESSES PROVIDED GIFT CERTIFICATES TO EACH FAMILY, AS WELL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>